AUDITORS MANAGEMENT REPORT

ON ADMINISTRATIVE FINDINGS -

FINANCIAL, COMPLIANCE AND PERFORMANCE

SCHOOL DISTRICT OF THE

BOROUGH OF ENGLEWOOD CLIFFS

COUNTY OF BERGEN, NEW JERSEY

JUNE 30, 2019

TABLE OF CONTENTS

PageNo.

Independent Auditors Report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Scope of Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Administrative Practices and Procedures

Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Officials Bonds (N.J.S.A. 18A:17-26, 18A:17-32, 18A:13-13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Tuition Charges.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Financial Planning, Accounting and ReportingExamination of Claims. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Payroll Account.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Position Control Roster.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Reserve for Encumbrances and Accounts Payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Classification of Expenditures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Board Secretary's Records.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Fixed Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Treasurer's Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Elementary and Secondary Education Act (E.S.E.A.) as Amended by

the Every Student Succeeds Act (ESSA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Other Special Federal and/or State Projects. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4T.P.A.F. Reimbursement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5T.P.A.F. Reimbursement to the State for Federal Salary Expenditures. . . . . . . . . . . . . . . . . . . . . . . . 5Nonpublic State Aid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

School Purchasing ProgramsContracts and Agreements Requiring Advertisement for Bids.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

School Food Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Student Body Activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Application for State School Aid.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Pupil Transportation.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Facilities and Capital Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Testing for Lead of All Drinking Water in Educational Facilities.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Status of Prior Year Audit Findings/Recommendations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Acknowledgment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Schedule of Audited Enrollments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Excess Surplus Calculation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Audit Recommendations Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Ferraioli, Wielkotz, Cerullo & Cuva, P.A.Charles J. Ferraioli, Jr., MBA, CPA, RMA Certified Public Accountants Newton Office Steven D. Wielkotz, CPA, RMA 401 Wanaque Avenue 100B Main Street James J. Cerullo, CPA, RMA Pompton Lakes, New Jersey 07442 Newton, NJ 07860Paul J. Cuva, CPA, RMA 973-835-7900 973-579-3212Thomas M. Ferry, CPA, RMA Fax 973-835-6631 Fax 973-579-7128

REPORT OF INDEPENDENT AUDITORS

Honorable President andMembers of the Board of EducationBorough of Englewood Cliffs School DistrictCounty of Bergen, New Jersey

We have audited, in accordance with auditing standards generally accepted in the United States of Americaand Government Auditing Standards issued by the Comptroller General of the United States, the basicfinancial statements of the Board of Education of the Borough of Englewood Cliffs School District in theCounty of Bergen for the year ended June 30, 2019 and have issued our report thereon dated November 8,2019.

As part of our audit, we performed procedures required by the New Jersey Department of Education, andthe findings and results thereof are disclosed on the following pages, as listed in the accompanying table ofcontents.

This report is intended for the information of the Borough of Englewood Cliffs Board of Education'smanagement and the New Jersey Department of Education. However, this report is a matter of public recordand its distribution is not limited.

Steven D. Wielkotz, C.P.A.Licensed Public School AccountantNo. 816

FERRAIOLI, WIELKOTZ, CERULLO & CUVA, P.A.Certified Public AccountantsPompton Lakes, New Jersey

November 8, 2019

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Steven D. Wielkotz

Ferraioli, Wielkotz, Cerullo & Cuva,P.A.

ADMINISTRATIVE FINDINGS -FINANCIAL, COMPLIANCE AND PERFORMANCE REPORTING

GENERAL COMMENTS

Scope of Audit

The audit covered the financial transactions of the Board Secretary/School Business Administrator andTreasurer of School Moneys, the activities of the Board of Education and the records of the various fundsunder the auspices of the Board of Education.

Administrative Practices and Procedures

Insurance

Fire insurance coverage was carried in the amounts as detailed on exhibit J-20 of the District's CAFR.

Officials Bonds (N.J.S.A. 18A:17-26, 18A:17-32, 18A:13-13)

Name Position Amount

Sue Anne Mather Board Secretary/School BusinessAdministrator $100,000

Charles A. Hangley Treasurer of School Monies $210,000

Cheryl Ambrose (07/01/18 – 10/10/18) Student Activity Funds $10,000

Sue Anne Mather (11/11/18 – 11/01/19) Student Activity funds $10,000

The Treasurer of School Moneys was bonded in a surety bond in accordance with provisions of Title18A:17-32.

Tuition Charges

A comparison of tentative tuition charges and actual certified tuition charges was made. The actual costswere more than estimated costs. The Board made a proper adjustment to the billings to sending districts forthe increase in per pupil costs in accordance with N.J.A.C. 6A:23A-3.1(f)3.

Financial Planning, Accounting and Reporting

Examination of Claims

An examination of claims paid during the period under review did not indicate any discrepancies withrespect to signatures, certification or supporting documentation.

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Financial Planning, Accounting and Reporting, (continued)

Payroll Account

The net salaries of all employees of the Board were deposited in the Payroll Account. Employees' payrolldeductions and employer's share of fringe benefits were deposited in the Payroll Agency Account.

All payrolls were approved by the Superintendent and were certified by the President of the Board and theBoard Secretary/School Business Administrator.

Salary withholdings were promptly remitted to the proper agencies, including health benefits premiumamounts withheld due to the General Fund.

Payrolls were delivered to the Treasurer of School Moneys with a warrant made to his order for the fullamount of each payroll.

The required certification (E-CERT1) of compliance with requirements for income tax on compensation ofadministrators (superintendent, assistant superintendents, and business administrator) to the NJ Departmentof Treasury was filed by the March 15 due date.

Reporting of employee compensation for income tax related purposes did comply with federal and stateregulations regarding the compensation which is required to be reported.

Position Control Roster

The Position Control Roster was reviewed and compared to payroll records, employee benefit records andcharges made to the general ledger to ensure proper and consistent financial reporting and that employeebenefits are only offered to current employees.

Finding 2019-01: An inquiry and subsequent review of the Position Control Roster foundinconsistencies between the payroll records and the Position Control Roster.

Recommendation: The Board should establish internal control procedures to ensure that an annualor more frequent review of the Position Control Roster is performed to ensure proper and consistentfinancial reporting and that employee benefits are offered only to current employees and their eligiblerelations.

Reserve for Encumbrances, Liability for Accounts Payable

A review of outstanding issued purchase orders was made as of June 30, for goods not yet received orservices not yet rendered and it was determined that no blanket purchase orders were included in the balanceof the reserves for encumbrances. Also, unpaid purchase orders included in the balance of accounts payablewere reviewed for propriety and to determine that goods were received and services were rendered, as ofJune 30 .th

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Financial Planning, Accounting and Reporting, (continued)

Classification of Expenditures

The coding of expenditures was tested for proper classification in accordance with N.J.A.C. 6A:23A-16.2(f)as part of our test of transactions of randomly selected expenditures. We also reviewed the coding of allexpenditures included in our compliance and single audit testing procedures. In addition to randomlyselecting a test sample, our sample selection specifically targeted administrative coding classifications todetermine overall reliability and compliance with N.J.A.C. 6A:23A-8.2. As a result of the proceduresperformed, a transaction error rate of 0% was noted and no additional procedures were deemed necessaryto test the propriety of expenditure classification.

Board Secretary's Records

The Board Secretary's records were examined and found to be in good condition.

Fixed Assets

The general fixed asset records were updated for the additions and disposals of general fixed assets madeduring the year.

Treasurer's Records

The Treasurer’s records were in agreement with the records of the Board Secretary.

Elementary and Secondary Education Act (E.S.E.A.) as Amended by the Every Student Succeeds Act(ESSA)

The E.S.E.A. financial exhibits contained within the Special Revenue Section of the CAFR. This sectionof the CAFR documents the financial position pertaining to the projects under Titles I, II, III and VI of theElementary and Secondary Education Act, as amended and reauthorized.

The study of compliance for E.S.E.A. indicated that there were no areas of noncompliance and/orquestionable costs.

Other Special Federal and/or State Projects

The District's Special Projects were approved as listed on Schedule K-3 and Schedule K-4 located in theCAFR.

Our audit of the Federal and State funds on a test basis, indicated that obligations and expenditures wereincurred during the fiscal year or project period for which the project was approved.

The financial exhibits are contained within the Special Revenue section of the CAFR. This section of theCAFR documents the financial position pertaining to the aforementioned special projects.

The study of compliance for the special projects did not identify any areas of noncompliance.

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Financial Planning, Accounting and Reporting, (continued)

T.P.A.F. Reimbursement

Our audit procedures included a test of the biweekly reimbursements filed with the Department of Educationfor the district employees who are members of the Teachers Pension and Annuity Fund. No exceptions werenoted.

T.P.A.F. Reimbursement to the State for Federal Salary Expenditures

The amount of the expenditure charged to the current year's Final Reports for all federal awards for theschool district to reimburse the State for the TPAF/FICA payments made by the State on-behalf of the schooldistrict for those employees whose salaries are identified as being paid from federal funds was made priorto the end of the 90 day grant liquidation period required by the Office of Grants Management. Theexpenditure was reviewed subsequent to the reimbursement and no exceptions were noted.

Nonpublic State Aid

Project completion reports were finalized and transmitted to the State Department of Education by the duedate.

School Purchasing Programs

Contracts and Agreements Requiring Advertisement for Bids

N.J.S.A. 18A:18A-2 contains definitions for terms used throughout N.J.S.A. 18A:18A-1 et seq. It includesas subsection (p) the term ‘competitive contracting’, which is defined as “the method described in N.J.S.A.18A:18A-4.1 through 18A:18A-4.5 and in rules promulgated by DCA at N.J.A.C. 5:34-4 of contracting forspecialized goods and services in which formal proposals are solicited from vendors; formal proposals areevaluated by the purchasing agent or counsel or school business administrator; and the board of educationawards a contract to a vendor or vendors from among the formal proposals received.” Also, subsection (aa)defines the term ‘concession’ to exclude vending machines.

N.J.S.A. 18A:18A-3(a) sets forth the bid threshold and requires award by board resolution. There is a higherthreshold when there is a “Qualified Purchasing Agent” (QPA) in the district as defined at N.J.A.C. 5:34-1.1and certified upon approval of an application submitted to DCA. Pursuant to N.J.S.A. 18A:18A-3(b), thebid threshold may be adjusted by the Governor, in consultation with the Department of Treasury, every fiveyears.

N.J.S.A. 18A:18A-4.4 provides boards of education the authority to pass a resolution authorizing the useof competitive contracting. “In order to initiate competitive contracting, the board of education shall passa resolution authorizing the use of competitive contracting each time specialized goods or servicesenumerated in sections 45 of L. 1999, c.440 are desired to be contracted.”

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School Purchasing Programs, (continued)

Contracts and Agreements Requiring Advertisement for Bids, (continued)

Effective July 1, 2015 and thereafter, the bid thresholds in accordance with N.J.S.A. 18A:18A-2 and18A:18A-3(a) are $40,000 (with a Qualified Purchasing Agency) and $29,000 (without a QualifiedPurchasing Agent), respectively. The law regulating bidding for public school student transportationcontracts under N.J.S.A. 18A:39-3 is currently $19,000.

The board of education has the responsibility of determining whether the expenditures in any category willexceed the statutory thresholds within the contract year. Where question arises as to whether any contractor agreement might result in violation of the statute, the Solicitor's opinion should be sought before acommitment is made.

The results of our examination indicated that no individual payments, contracts, or agreements were made"for the performance of any work or the furnishing or hiring of any materials or supplies," in excess of thestatutory thresholds where there had been no advertising for bids in accordance with the provision ofN.J.S.A. 18A:18A-4, amended.

Resolutions were adopted authorizing the awarding of contract or agreements for "Professional Services"per N.J.S.A. 18A:18A-5.

School Food Service

The financial transactions and statistical records of the School Food Service Fund were maintained insatisfactory condition. The financial accounts, milk count records and eligibility applications were reviewedon a test-check basis.

The number of milks claimed for reimbursement was verified against milk count records. As part of theclaims review process, the edit check worksheet was completed. Reimbursement claims weresubmitted/certified in a timely manner. Milks claimed agreed with milk count records.

Applications for free milk were reviewed for completeness and accuracy. The number of free milk claimedas served was compared to the number of valid applications on file, times the number of operating days, ona school by school basis. The free milk policy is uniformly administered throughout the School System. The required verification procedures for free milk applications was completed and available for review. Noexceptions were noted.

Cash receipts and bank records were reviewed for timely deposit.

Expenditures were separately recorded as milk and other costs. Vendor invoices were reviewed and costsverified. There was no inventory of milk at year end. No exceptions were noted.

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School Food Service, (continued)

The cash disbursements records reflected expenditures for program related goods and services. Theappropriate revenue and expenditure records were maintained in order to substantiate the non-profit statusof the school food service. Net cash resources did not exceed three months average expenditures.

No non-program foods were purchased, prepared, sold or offered for sale.

Student Body Activities

During our review of the Student Activity Funds no exceptions were noted.

Application for State School Aid

Our audit procedures included a test of information reported in the October 15, 2018 Application for StateSchool Aid (A.S.S.A.) for on-roll, private schools for the handicapped, bilingual and low-income. We alsoperformed a review of the district procedures related to its completion. The information on the A.S.S.A. wascompared to the district workpapers, without exception. The information that was included on theworkpapers was verified, without exception. The results of our procedures are presented in the Schedule ofAudited Enrollments.

The district maintained workpapers on the prescribed state forms or their equivalent.

The district has adequate written procedure for the recording of student enrollment data.

Pupil Transportation

Our audit procedures included a test of on-roll status reported in the 2018-2019 District Report ofTransported Resident Students (DRTRS). The information that was included on the DRTRS was verifiedto the DRTRS Eligibility Summary Reported. The results of our procedures are presented in the Scheduleof Audited Enrollments.

Our procedures included a review of transportation related contracts and purchases. Based on our review,the district complied with proper bidding procedures and award of contracts. No exceptions were noted inour review of transportation related purchases of goods and services.

Facilities and Capital Assets

Our procedures included a review of any SDA grant agreements for consistency with recording SDArevenue, and awarding of contracts for eligible facilities construction. None were noted.

Testing for Lead of All Drinking Water in Educational Facilities

The school district adhered to all the requirements of N.J.A.C. 26-1.2 and 12.4 related to the testing for leadof all drinking water in educational facilities.

The school district did submit the annual Statement of Assurance to the Department of Education, pursuantto N.J.A.C. 6A:26-12.4(g).

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Status of Prior Year Audit Findings/Recommendations

In accordance with Government Auditing Standards, our procedures included a review on all prior yearrecommendations including findings. Corrective action had been taken on all prior year findings.

Acknowledgment

We received the complete cooperation of all the officials of the school district and we greatly appreciate thecourtesies extended to the members of the audit team.

Respectfully submitted,

Steven D. WielkotzLicensed Public School AccountantNo. CS00816

FERRAIOLI, WIELKOTZ, CERULLO & CUVA, P. A.Certified Public AccountantsPompton Lakes, New Jersey

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Ferraioli, Wielkotz, Cerullo & Cuva,P.A.

Steven D. Wielkotz

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REGULAR DISTRICT

SECTION 1

A. 2% Calculation of Excess Surplus

2018-19 Total General Fund Expenditures per the CAFR, Ex. C-1 $ 15,778,405 (B)Increased by:

Transfer from Capital Outlay to Capital Projects Fund $ (B1a)Transfer from Capital Reserve to Capital Projects Fund $ (B1b)Transfer from General Fund to SRF for PreK-Regular $ (B1c)Transfer from General Fund to SRF for PreK-Inclusion $ (B1d)

Decreased by:On-Behalf TPAF Pension & Social Security $ 1,613,450 (B2a)Assets Acquired Under Capital Leases $ (B2b)

Adjusted 18-19 General Fund Expenditures [(B)+(B1's)-(B2's)] $ 14,164,955 (B3)

2% of Adjusted 2018-19 General Fund Expenditures[(B3) times .02] $ 283,299 (B4)

Enter Greater of (B4) or $250,000 $ 283,299 (B5)Increased by: Allowable Adjustment * $ 30,711 (K)

Maximum Unreserved/Undesignated Fund Balance [(B5)+(K)] $ 314,010 (M)

SECTION 2

Total General Fund - Fund Balances @ 6-30-19(Per CAFR Budgetary Comparison Schedule C-1)) $ 3,204,916 (C)Decreased by:

Year-end Encumbrances $ 227,687 (C1)Legally Restricted - Designated for Subsequent Year's Expenditures $ (C2)Legally Restricted - Excess Surplus - Designated for Subsequent Year's Expenditures ** $ (C3)Other Restricted Fund Balances**** $ 2,665,633 (C4)Assigned Fund Balance - Unreserved -- Designated for Subsequent Year's Expenditures $ (C5)Additional Assigned Fund Balance - Unreserved-Designated for Subsequent Year's Expenditures July 1, 2019 - August 1, 2019 $ (C6)*****

Total Unassigned Fund Balance [( C)-(C1)-(C2)-(C3)-(C4)-(C5)-(C6)] $ 311,596 (U1)

ENGLEWOOD CLIFFS BOARD OF EDUCATIONEXCESS SURPLUS CALCULATION

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ENGLEWOOD CLIFFS BOARD OF EDUCATIONEXCESS SURPLUS CALCULATION

SECTION 3

Restricted Fund Balance - Excess Surplus*** [(U1)-(M)] IF NEGATIVE ENTER -0- $ 0 (E)

Recapitulation of Excess Surplus as of June 30, 2019

Reserved Excess Surplus - Designated for Subsequent Year'sExpenditures ** $ - (C3)

Reserved Excess Surplus ***[(E)] $ - (E)Total [(C3) + (E)] $ - (D)

* Allowable adjustment to expenditures on line K must be detailed as follows. This adjustment line (asdetailed below) is to be utilized when applicable for:(H) Federal Impact Aid. The passage of P.L.2015, c.46 amended N.J.S.A. 18A:7F-41 to permit a board

of education to appropriate federal impact aid funds to establish or supplement a federal impact aidlegal reserve in the general fund. Accordingly, effective for the year ending June 30, 2016 theFederal Impact Aid adjustment to expenditures is limited to the portion of Federal Impact AidSection 8002 and Section 8003 received during the fiscal year and recognized as revenue on theGeneral Fund Budgetary Comparison Schedule, but not transferred to the Federal Impact AidReserve - General (8002 or 8003) by board resolution during June 1 to June 30 of the fiscal yearunder audit. Amounts transferred to the reserve are captured on line (C4);

(I) Sale and Lease-back (Refer to the Audit Program Section II, Chapter 10);(J1) Extraordinary Aid;(J2) Additional Nonpublic School Transportation Aid;(J3) Recognized current year School Bus Advertising Revenue; and(J4) Family Crisis Transportation AidNotes to auditor: Refer to the Audit Program Section II, Chapter 10 for restrictions on the inclusion ofExtraordinary Aid, Family Crisis Transportation Aid, and Additional Nonpublic School TransportationAid.

Detail of Allowable Adjustments

Impact Aid $ (H)Sale & Lease-back $ (I)Extraordinary Aid $ (J1)Additional Nonpublic School Transportation Aid $ 30,711 (J2)Current Year School Bus Advertising Revenue Recognized $ (J3)Family Crisis Transportation Aid $ (J4)

Total Adjustments [(H)+{I)+(J1)+(J2)+(J3)+(J4)] $ 30,711 (K)

** This amount represents the June 30, 2019 Excess Surplus (C3 above) and must be included in theAudit Summary Worksheet Line 90031.

*** Amounts must agree to the June 30, 2019 CAFR and the sum of the two lines must agree to AuditSummary Worksheet Line 90030.

**** Amount for Other Reserved Fund Balances must be detailed for each source. Use in the excess surpluscalculation of any legal reserve that is not state mandated or that is not legally imposed by an othertype of government, such as the judicial branch of government, must have Departmental approval.District requests should be submitted to the Division of Finance prior to September 30.

***** Increase in Assigned Fund Balance - Unreserved-Designated for Subsequent Year's expendituresJuly 1, 2019 to August 1, 2019 resulting from decrease in state aid after adoption of 2019-20 districtbudget.

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ENGLEWOOD CLIFFS BOARD OF EDUCATIONEXCESS SURPLUS CALCULATION

Detail of Other Reserved Fund Balance

Statutory restrictions:Approved unspent separate proposal $Sale/Lease-back reserve $Capital Reserve $ 2,161,547 Maintenance Reserve $ 254,086 Emergency Reserve $ 250,000 Tuition Reserve $School Bus Advertising 50% Fuel Offset Reserve - current year $School Bus Advertising 50% Fuel Offset Reserve - prior year $Impact Aid General Fund Reserve (Sections 8002 and 8003) $Impact Aid Capital Fund Reserve (Sections 8007 and 8008) $Other state/government mandated reserve $[Other Restricted Fund Balance not noted above]**** $

Total Other Restricted Fund Balance $ 2,665,633 (C4)

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ENGLEWOOD CLIFFS BOARD OF EDUCATION AUDIT RECOMMENDATIONS SUMMARY

FOR THE FISCAL YEAR ENDED JUNE 30, 2019

Recommendations:

1. Administrative Practices and Reporting None

2. Financial Planning, Accounting and Reporting The Board should establish internal control procedures to ensure that an annual or more frequent review of the Position Control Roster is performed to ensure proper and consistent financial reporting and that employee benefits are offered only to current employees and their eligible relations.

3. School Purchasing Programs

None

4. School Food Service

None

5. Student Body Activities None

6. Application for State School Aid

None

7. Pupil Transportation

None

8. Facilities and Capital Assets

None

9. Miscellaneous

None

10. Status of Prior Year Audit Findings/Recommendations

A review was performed on the prior year recommendations and corrective action was take on all prior year findings.

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